1986 (9) TMI 389

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..... ries on business in kirana goods. For the assessment year 1976-77 his book of account was accepted. The assessing authority disallowed certain exemption and fixed net turnover at Rs. 1,14,875 as against the disclosed turnover of Rs. 9,702. The dealer filed appeal which was also dismissed. The second appellate court allowed the exemption on the turnover of Rs. 66,600 on the ground that the dealer h .....

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..... led by the Tribunal, then the opportunity to the department should have been given as provided under section 12-B of the U.P. Sales Tax Act. I have perused the various orders passed by the authorities below and I find both the assessment orders of the first appellate court make it clear that the dealer did not file any evidence to substantiate his claim for exemption. However, the second appellat .....

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..... tional evidence before the appellate court, the dealer must satisfy that such evidence was refused by the assessing authority wrongly or such evidence in spite of its due diligence was not within his knowledge or could not be produced by him before the assessing authority. Thereafter in case the appellate authority permitted such additional evidence to be brought on record, then an opportunity mus .....

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